About the Advanced Diploma in International Taxation (ADIT)

ADIT, the Advanced Diploma in International Taxation, is a specialised advanced
qualification set by the Chartered Institute of Taxation in international and cross
border taxation and is suitable for all professionals.

The ADIT Qualification provides the opportunity to prove and improve you or your
team's credentials as an International Tax Professional. International Taxation
is an important part of the work of many tax advisers. However, a key characteristic
of international advisers is that they have a variety of backgrounds and they typically
spend time in more than one country. The Institute recognised a demand both in and
outside the UK for a specialised qualification to meet the needs of international
tax practitioners in the corporate area, and in 2003 introduced the Advanced Diploma
in International Taxation (ADIT).

The overall standard of the qualification is comparable to the CIOT's gold standard
CTA qualification in the UK. The Institute considers that there are significant
benefits in having an internationally recognised qualification and ADIT indicates
a high level of competence in international taxation.

The Diploma is supervised by an Academic Board of distinguished international tax
practitioners. Holders of the Diploma are entitled to use the designatory letters
"ADIT" after their name.

The Diploma is a free-standing qualification which will not give the right to membership
of the Chartered Institute of Taxation. However, holders of the Diploma may apply
to become an 'International Tax Affiliate of the Chartered Institute of Taxation'.

About the Chartered Institute of Taxation (CIOT)

The CIOT is the leading professional body in the UK for advisers dealing with all
aspects of taxation. They support over 17,000 members and 4,000 students throughout
their tax careers, providing assistance through their London-based head office and
worldwide network of 39 branches.

WHO IS ADIT FOR?

Want a professional qualification in International Tax?

Want to complement your post-graduate degree or a domestic professional qualification?

Have a personal desire to increase and gain more confidence in your international
tax knowledge and skills?

Require a means of benchmarking you or your team’s international taxation expertise
against a global standard?

WHAT IS ADIT?

ADIT - Recognized Standard Internationally

It is a practical qualification, relevant in today’s global environment, and examines
current issues, so you will be up to date with the latest thinking.

A growing global network of over 1,700 ADIT students, graduates and affiliates in
over 70 different countries

Entitled to put the designatory letters “ADIT” after your name

Three examinations

Paper 1 – Principles of International Taxation

This paper is not country specific, and is compulsory for all candidates. The focus
is on key issues such as principles of international tax law, residence, double
taxation and treaty interpretation, transfer pricing, the work of the OECD and international
tax avoidance.

Paper 2 – Advance d International Taxation – Primary Jurisdiction

Candidates are expected to have a detailed knowledge of a primary jurisdiction's
tax regime regarding international tax matters. Candidates choose one of the option
papers or may write a thesis in place of an exam.

Candidates may write a thesis in place of Paper II or Paper III consisting of 15,000
to 20,000 words on any subject of international taxation subject to approval. The
thesis option can only be chosen for one paper and not both.

WHY DO ADIT?

The benefits of gaining the Qualification are :

Global Benchmark – of quality and an independent means of demonstrating international
tax expertise

WHAT PEOPLE SAY ABOUT ADIT

What is most important is the practical application for theory. ADIT exams help
to understand the practical side of international tax law.

Siddharth Banwat, M/s TP Ostwal & Associates, India

ADIT is an essential qualification for an international tax practitioner.

Joao Araujo, HSBC, Brazil

I wanted to systematise and test my knowledge of international tax principles. I
believe ADIT provides an opportunity to achieve this for people all over the globe.

Svetlana Stroykova, PWC, Russia

FACTS AND FIGURES

1,900+ Graduates, Affiliates and Students

65% of population outside the UK

98 countries and territories represented – every continent, major market centre,
and business sector

Average age 36 years

WHERE ARE ADITs?

The ADIT Population

ADIT ACADEMIC BOARD

An Academic Board of esteemed international tax academics evaluate the technical
content and rigour of the ADIT examinations annually to ensure the highest standard.

John Avery Jones CBE Judge of the Upper Tribunal (Tax and Chancery
Chamber)

Philip Baker QC OBE Institute of Advanced Legal Studies, University
of London

Malcolm Gammie QC London School of Economics

Kees Van Raad University of Leiden

Jefferson VanderWolk Ernst & Young, Washington DC

Richard Vann University of Sydney

WHAT Taxmann Offers

Paper 1 -Principles of International Taxation

This paper focuses on key issues such as principles of international tax law, residence,
double taxation conventions and treaty interpretation, transfer pricing, the work
of the OECD and international tax avoidance.

Paper 2.05 - Advanced International Tax (India Jurisdiction)

This paper is based on a specific jurisdiction and students are expected to show
a detailed knowledge of their chosen country tax regime regarding international
tax matters.

Paper 3.03 – Transfer Pricing

This is the Advanced International Tax thematic paper, which is designed to test
awareness of international tax issues concerning a specific area of taxation, or
a transnational. This may require awareness of multiple countries' tax systems to
the extent such systems interact with the chosen area of taxation.

Syllabus

Prospectus

Sample Questions and suggested Solutions

REGISTRATION PROCEDURE - WITH CIOT

1.

Prospective candidates must register as a student with the CIOT by the 31st
January, 2019 if they are going to sit the June 2019 examinations. To register
with CIOT email the educational team at education@ciot.org.uk

2.

Once registered as a student with the CIOT, students must also apply to sit the
examination (please note this is a separate and additional process to get registered
as a student). The deadline for this for the June Entry is 28th
February, 2019

3.

Upon successful completion of the ADIT exams (or completion of two exams and a thesis)
candidates will receive a certificate. Individual certificates are also available
for candidates who complete Paper I [Principles of International Taxation], Paper
II(India Option) and Paper III [Transfer Pricing].

Enrollment Form

About the Training Providers

Taxmann is the leading legal publisher of India specialising in Taxation and Corporate
Laws. It has an impressive range of products on Direct Tax Laws, Corporate Laws
and Indirect Tax Laws. Besides, publishing books and journals they offer Online
Legal Databases.

Established in 2003 by a group of tutors who felt passionate about providing a high
quality training environment for all students sitting tax examinations. Since then
it has grown and now has a nationwide presence in the UK, as well as running courses
outside the UK. Tolley has supported the ADIT examinations since its inception and
is the only establishment to provide full distance learning product with tutor support
and pass rates that surpass the national average year on year.